Department of Health and Human Services

Office of Inspector General -- AUDIT

"Review of Financial Systems and Internal Controls over Medicare Accounts Receivable - TrailBlazer Health Enterprises, LLC.," (A-06-02-00001)

May 16, 2003


Complete Text of Report is available in PDF format (3.4 MB). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.


EXECUTIVE SUMMARY:

This limited scope audit was made to gain an understanding of TrailBlazerís policies and procedures related to its accounts receivable operations and, where applicable, to provide TrailBlazer with written policies and procedures for its consideration in making changes and improvements to such operations.  At the outset of our fieldwork, TrailBlazer did not have adequate written policies and procedures in place or did not always follow existing policies and procedures.  However, during and subsequent to the completion of our fieldwork, TrailBlazer provided us with both written policies and procedures and verbal explanations of the corrective actions taken to address the concerns identified during our fieldwork.  The recommendations included in our report provided for further improvements or clarifications of TrailBlazerís policies and procedures related to the areas of concern.  TrailBlazer officials generally concurred with these recommendations.